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What conditions should be strengthened for audit supervision in the three lines of defense?
Jiangbei District Audit Bureau makes every effort to build three lines of defense: system, risk and supervision, intensify the implementation of audit problems rectification, strengthen the integrity awareness of leading cadres, enhance the comprehensive ability of audit cadres, and build a "wall of resisting corruption and preventing change".

The first is to build a solid institutional defense line. Implement the joint supervision and rectification system, do a good job in the "second half" of the audit, and carry out joint supervision of audit and rectification in the audited units in a timely manner. 19 From March to March 22nd, Jiangbei District Audit Bureau led a joint inspection team to six audited units, including District Housing and Construction Bureau, Education Bureau and Finance Bureau, to conduct joint inspection on the rectification of problems found in the 2020 economic responsibility audit. The Joint Inspection Unit adopts the methods of consulting materials, on-site inspection, investigation and inquiry. And in accordance with the principle of "three in place", determine the implementation of rectification, that is, whether the capital problem is rectified in place, whether the system problem is implemented in place, and whether the problem clues are handled in place.

The second is to build a risk defense line. Actively participate in the construction of a clean government in the north of the Yangtze River, and regularly give warning education to newly appointed leading cadres. For example, 76 newly-appointed district leaders and financial leaders in charge of district-owned units in recent three years will be given a series of special audit training on "Four Must Learn and Four Excellent", and warning education will be done by telling typical cases. Compile and distribute the Compilation of Audit Cases, comprehensively sort out the audit reports in the past three years, compile and distribute the Compilation of Typical Audit Cases in Jiangbei District of Ningbo City (hereinafter referred to as the Compilation), and distribute it to leading cadres at all levels and relevant units in the whole region for study. This compilation contains 90 common and typical problems found in the audit from 20 18 to 2020, and analyzes the internal reasons in combination with specific performance. Through typical cases, strengthen the risk awareness of leading cadres at all levels and departments in the region.

The third is to build a strong regulatory defense line. It has twice organized more than 90 leaders in charge of internal audit work in all streets (towns) and districts directly under the jurisdiction and heads of cooperative audit units to carry out internal audit training, and organized more than 50 audit cadres in the jurisdiction to carry out audit business training, so as to enhance audit ability, clarify audit responsibilities, prevent post risks and enhance the bottom line awareness of audit cadres.